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Vljaandja: Akti liik: Teksti liik: Justumise kp: Avaldamismrge:

Vabariigi Valitsus vlisleping algtekst 21.02.2005 RT II 2005, 4, 12

Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega topeltmaksustamise vltimise ning maksudest hoidumise tkestamise leping
Vastu vetud 25.08.2003
Lepingu ratifitseerimise seadus Teadaanne vlislepingu justumise kohta Eesti Vabariigi valitsus ja Trgi Vabariigi valitsus, soovides slmida lepingu tulumaksudega topeltmaksustamise vltimiseks ja maksudest hoidumise tkestamiseks, on kokku leppinud jrgmises. Artikkel 1. Lepingu subjekt Leping kehtib selle isiku kohta, kes on he vi mlema lepinguosalise riigi resident. Artikkel 2. Lepingu ese 1. Leping kehtib lepinguosalise riigi vi selle kohaliku omavalitsuse kehtestatud tulumaksude kohta, sltumata nende sissenudmise viisist. 2. Tulumaksuna ksitatakse tulult vi tuluosalt vetavat maksu, mis hlmab vallas- vi kinnisvara vrandamisest saadud kasult vetava maksu. 3. Maksud, mille kohta leping eelkige kehtib, on: a) Eestis: (i) tulumaks; (ii) kohalik tulumaks; (edaspidi Eesti maks); b) Trgis: (i) tulumaks (Gelir Vergisi); (ii) juriidilise isiku tulumaks (Kurumlar Vergisi); (iii) liv tulumaksult ja juriidilise isiku tulumaksult (Gelir Vergisi ve Kurumlar Vergisi zerinden alinan fon payi); (edaspidi Trgi maks). 4. Lepingut kohaldatakse ka samasele vi sama laadi maksule, mis kehtestatakse olemasoleva maksu asemele vi sellele lisaks prast lepingu allakirjutamist. Lepinguosaliste riikide pdevad ametiisikud teevad teineteisele teatavaks asjaomaste maksuseaduste iga thtsa muudatuse. Artikkel 3. Phimisted 1. Kui kontekst ei nua teisiti, kasutatakse selles lepingus misteid jrgmises thenduses: a) Eestithendab Eesti Vabariiki ja geograafilises mttes Eesti territooriumi ning Eesti territoriaalvetega klgnevaid alasid, kus Eesti vib Eesti seaduste ja rahvusvahelise iguse kohaselt teostada oma igust merephja ja maapue ning seal leiduvate loodusvarade suhtes; b) Trgithendab Trgi territooriumi, territoriaalmerd, samuti merealasid, kus Trgi vib rahvusvahelise iguse kohaselt teostada oma igust seal leiduvate loodusvarade suhtes; c) lepinguosaline riikjateine lepinguosaline riikon kontekstist olenevalt kas Eesti vi Trgi; d) isikon fsiline isik, rihing vi muu isikute hendus; e) rihingon juriidiline isik vi muu iseseisev majandusksus, keda maksustatakse kui juriidilist isikut; f) lepinguosalise riigi ettevtjaja teise lepinguosalise riigi ettevtjaon kontekstist olenevalt kas he vi teise lepinguosalise riigi residendist ettevtja; Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega... Leht 1 / 18

g) rahvusvaheline transporton lepinguosalise riigi ettevtja mere- vi hutransport, vlja arvatud juhul, kui mere- vi huvedu toimub ainult teises lepinguosalises riigis; h) pdev ametiisikon: (i) Eestis rahandusminister vi tema volitatud esindaja; (ii) Trgis rahandusminister vi tema volitatud esindaja; i) kodanikon: (i) lepinguosalise riigi kodakondsusega fsiline isik; (ii) juriidiline isik vi muu isikute hendus, mis on asutatud lepinguosalise riigi seaduste alusel. 2. Kui lepinguosaline riik lepingut kohaldades kasutab lepingus mratlemata mistet ja kui kontekstist ei tulene teisiti, lhtub ta lepingus ksitletud maksudega seotud mistet tlgendades selle riigi seadustes kasutatud mratlusest, arvestades, et maksuseadustes mratletud misted on limuslikud teistes seadustes mratletud mistete suhtes. Artikkel 4. Resident 1. Selles lepingus thendab miste lepinguosalise riigi residentisikut, kes on selle riigi seaduste alusel maksukohustuslane elu- vi asukoha, peakontori, juhtkonna asukoha, asutamise koha, vi muu sellise kriteeriumi jrgi. Miste hlmab ka riiki ja selle kohalikku omavalitsust. Miste ei hlma isikut, kes on selles riigis maksukohustuslane ksnes seetttu, et tema tuluallikas vi vara asub selles riigis. 2. Kui like 1 kohaselt on fsiline isik mlema lepinguosalise riigi resident, mratakse tema iguslik seisund jrgmiselt: a) ta on selle riigi resident, kus tal on kodu; kui tal on kodu mlemas riigis, siis on ta selle riigi resident, millega tal on tihedamad isiklikud ja majanduslikud sidemed (eluliste huvide keskus); b) kui eluliste huvide keskust ei ole vimalik kindlaks mrata vi kui isikul ei ole kodu kummaski riigis, siis on ta selle riigi resident, kus ta tavaliselt viibib; c) kui isik viibib tavaliselt mlemas riigis vi kui ta ei viibi tavaliselt kummaski neist, siis on ta selle riigi resident, mille kodanik ta on; d) kui isik on mlema lepinguosalise riigi kodanik vi kui ta ei ole kummagi lepinguosalise riigi kodanik, siis lahendatakse ksimus lepinguosaliste riikide pdevate ametiisikute kokkuleppel. 3. Kui like 1 kohaselt on isik mlema lepinguosalise riigi resident, otsustavad lepinguosaliste riikide pdevad ametiisikud tema suhtes lepingu kohaldamise kokkuleppe teel; see ei kehti fsilise isiku kohta. Kui kokkuleppele ei juta, ei ksitata isikut kummagi lepinguosalise riigi residendina ja lepingus ettenhtud eeliseid talle ei kohaldata. Artikkel 5. Psiv tegevuskoht 1. Selles lepingus thendab miste psiv tegevuskohtritegevuse kindlat kohta, mille kaudu tielikult vi osaliselt toimub ettevtja ritegevus. 2. Psivaks tegevuskohaks peetakse esmajoones: a) juhtkonna asukohta; b) filiaali; c) kontorit; d) tehast; e) tkoda; f) kaevandust, nafta- ja gaasipuurauku, karjri ning muud loodusvarade kaevandamise kohta. 3. Ehitusplatsi vi montaai- ja seadmestamistde kohta ning nende le teostatud jrelevalvet ksitatakse psiva tegevuskohana ainult juhul, kui tegevus selles kohas kestab le heksa kuu. 4. Eelmistest ligetest olenemata ei peeta psivaks tegevuskohaks ettevtja ritegevuse kindlat kohta, kus: a) ettevtja kasutab rajatist talle kuuluva kauba ja materjali ladustamiseks, vljapanekuks vi kohaletoimetamiseks; b) ettevtja hoiab oma kaubavaru ainult ladustamiseks, vljapanekuks vi kohaletoimetamiseks; c) ettevtja hoiab endale kuuluvat ja teisele ettevtjale ttlemiseks antavat kaupa; d) ostetakse ainult ettevtjale vajalikku kaupa vi kogutakse talle vajalikku teavet; e) tehakse muid ainult ettevtjale vajalikke ettevalmistus- vi abitid; f) tehakse ettevtjale vajalikke ettevalmistus- vi abitid mitmel punktides ae loetletud eesmrgil. 5. Kui isik tegutseb ettevtja nimel ning on volitatud slmima ja tavaliselt slmib lepinguosalises riigis tema nimel lepinguid, siis ligetest 1 ja 2 olenemata on ettevtjal selles riigis psiv tegevuskoht nende tehingute kaudu, mis on teinud tema nimel tegutsev isik; stet ei kohaldata, kui isiku tegevus piirdub likes 4 loetletud eesmrkidel tehtavate toimingutega, mis ei muuda tegevust selle like thenduses psivas tegevuskohas toimuvaks. See lige ei kehti likes 6 nimetatud isikute kohta. 6. Ettevtjal ei ole teises lepinguosalises riigis psivat tegevuskohta, kui tema ritegevus selles teises riigis toimub ainult maakleri, komisjonri vi muu sltumatu vahendaja kaudu ja selle isiku tegevust vib ksitada tema tavaprase ritegevusena. Kui nimetatud isik tegutseb valdavalt ettevtja huvides ja nad jrgivad

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Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

omavahelistes suhetes sltumatute isikute vahel kokkulepitust erinevaid tingimusi, ei ole isik selle like thenduses sltumatu vahendaja. Sellisel juhul kohaldatakse liget 5. 7. Kui lepinguosalise riigi residendist rihingul on teise lepinguosalise riigi residendist rihingus enamusosalus vi kui rihingu tegevus toimub psiva tegevuskoha kaudu vi muul viisil teises riigis, ei anna see alust ksitada ht rihingut teise rihingu psiva tegevuskohana. Artikkel 6. Kinnisvaratulu 1. Tulu, sealhulgas pllumajandusest vi metsandusest saadud tulu, mida lepinguosalise riigi resident saab teises lepinguosalises riigis asuvast kinnisvarast, vib maksustada selles teises riigis. 2. Miste kinnisvaramratletakse vara asukoha riigi seaduste alusel. Kinnisvarana ksitatakse kinnisasja praldist, eluskarja, pllumajanduses ja metsanduses kasutatavat seadet, maaomandit ksitleva seadusega stestatud igust ja kinnisvara kasutusvaldust ning igust saada tasu maavara leiukoha ja loodusvara kasutamise vi kasutusiguse omandamise eest. Kinnisvarana ei ksitata laeva, paati ega husidukit. 3. Lige 1 kehtib kinnisvara isiklikust kasutamisest, rendile- vi rileandmisest vi muul viisil kasutamisest saadud tulu kohta. 4. Kui osalus rihingus annab selle omanikule iguse kasutada rihingu kinnisvara, siis vib selle iguse isiklikust kasutamisest, rendileandmisest vi muul viisil kasutamisest saadud tulu maksustada selles lepinguosalises riigis, kus kinnisvara asub. 5. Liked 1, 3 ja 4 kehtivad ka ettevtluses ja kutsetegevuses kasutatavast kinnisvarast saadud tulu kohta. Artikkel 7. rikasum 1. Lepinguosalise riigi ettevtja kasum maksustatakse ainult selles riigis. Kui ettevtja tegutseb psiva tegevuskoha kaudu ka teises lepinguosalises riigis, vib seal maksustada selle kasumiosa, mida saab omistada psivale tegevuskohale. Kasumi psiva tegevuskoha kaudu mdava kaubaga samase vi sama laadi kauba mgist vi muust ritegevusest, mis on samane vi sama laadi selles riigis psiva tegevuskoha kaudu toimuvaga, vib omistada psivale tegevuskohale, kui on tendatud, et mk vi tegevus oli korraldatud eesmrgiga vltida maksustamist psiva tegevuskoha riigis. 2. Liget 3 arvestades ksitavad lepinguosalised riigid psivale tegevuskohale omistatava kasumina seda kasumit, mida psiv tegevuskoht eeldatavasti saaks tegutsedes iseseisvalt samadel vi sama laadi tingimustel samal vi sama laadi tegevusalal kui teise lepinguosalise riigi ettevtja, kelle psiv tegevuskoht ta on. 3. Psivale tegevuskohale omistatavat kasumit arvutades vib tuludest maha arvata juhtimis- ja halduskulud ning tegevuskohaga seotud muud kulud, sltumata sellest, kas need tekivad psiva tegevuskoha asukoha riigis vi mujal. 4. Kasumit ei omistata psivale tegevuskohale, kui ettevtja ostab selle kaudu kaupa ainult oma tarbeks. 5. Kui kasum hlmab lepingu teistes artiklites ksitletud tulu, kohaldatakse teisi asjakohaseid stteid. 6. Selle artikli stted ei takista lepinguosalisel riigil kohaldamast kindlustusandja maksustamisel oma seadust tingimusel, et see seadus kehtis lepingu allakirjutamise hetkel ja seda ei ole oluliselt muudetud. Artikkel 8. Mere- ja hutransport 1. Lepinguosalise riigi ettevtja rahvusvahelistest mere- ja huvedudest saadud kasum maksustatakse ainult selles riigis. 2. Lige 1 kehtib ka kasumi kohta, mis saadakse osalusest puulis vi muud liiki hises ritegevuses vi rahvusvahelises transpordiorganisatsioonis. Artikkel 9. Seotud ettevtjad 1. Kui a) lepinguosalise riigi ettevtja otse vi kaudselt osaleb teise lepinguosalise riigi ettevtja juhtimises, kontrollib ettevtjat vi kui tal on osalus ettevtja osa- vi aktsiakapitalis; vi b) samad isikud otse vi kaudselt osalevad mlema riigi ettevtja juhtimises, kontrollivad ettevtjaid vi kui neil on osalus mlema ettevtja osa- vi aktsiakapitalis

Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

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ning ettevtjad jrgivad omavahelistes ri- ja rahandussuhetes iseseisvate ettevtjate vahel kokkulepitust erinevaid tingimusi, mille tttu jb ettevtja kasum eeldatavast viksemaks, loetakse ettevtja kasumiks eeldatav kasum ja see maksustatakse asjakohaselt. 2. Kui lepinguosaline riik arvab oma ettevtja tulu hulka ja asjakohaselt maksustab tulu, mis on teises lepinguosalises riigis maksustatud selle riigi ettevtja tuluna ja mille oleks saanud esimesena nimetatud riigi ettevtja, kui ettevtjad oleksid omavahelistes suhetes jrginud sama laadi tingimusi nagu iseseisvad ettevtjad, korrigeerib teine riik tulult tasutavat maksusummat, kui ta leiab, et selle tpsustamine on igustatud. Maksusummat korrigeerides arvestatakse lepingu teisi stteid ja lepinguosaliste riikide pdevad ametiisikud konsulteerivad vajaduse korral teineteisega. Artikkel 10. Dividend 1. Dividendi, mida lepinguosalise riigi residendist rihing maksab teise lepinguosalise riigi residendile, vib maksustada selles teises riigis. 2.Dividendi vib maksustada ka selles lepinguosalises riigis, mille residendist rihing dividendi maksab; kui dividendi saaja on teise lepinguosalise riigi resident, vib dividendilt maksu kinni pidada kuni 10 protsenti dividendi brutosummast. Liget ei kohaldata rihingu selle kasumi maksustamisel, millest dividendi makstakse. 3. Selles artiklis ksitatakse dividendina tulu aktsiatest, osadest vi muust kasumi saamise igusest, mis ei ole vlanue, ning teistest igustest saadavat tulu, mida ksitatakse dividendina vi muu kasumijaotisena seda maksva rihingu residendiriigi seaduste kohaselt. 4. Kasumit, mida lepinguosalise riigi ettevtja saab psiva tegevuskoha kaudu teises lepinguosalises riigis tegutsedes, ja mis on artikkel 7 alusel maksustatud, vib lejnud osas like 2 kohaselt maksustada psiva tegevuskoha riigis. 5. Likeid 1 ja 2 ei kohaldata, kui lepinguosalise riigi residendist dividendi saaja ritegevus toimub psiva tegevuskoha kaudu teises lepinguosalises riigis vi Trgi resident tegutseb kindla koha kaudu Eestis, mille resident dividendi maksev rihing on, ja kus ta saab dividendi seoses psiva tegevuskoha vi kindla koha kaudu toimuva ritegevusega. Sel juhul kohaldatakse artiklit 7 vi 14. 6. Kui lepinguosalise riigi residendist rihing saab tulu teisest lepinguosalisest riigist, ei vi see teine riik maksustada rihingu makstavat dividendi ega jaotamata kasumit, kuigi need sisaldavad tulu, mis on tekkinud selles teises riigis; see ei kehti dividendi kohta, mida makstakse selle teise riigi residendile ja dividendile, mida makstakse osaluselt, mis on seotud selles teises riigis asuva psiva tegevuskoha vi kindla kohaga. Artikkel 11. Intress 1. Intressi, mis tekib lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile, vib maksustada selles teises riigis. 2. Nimetatud intressi vib oma seaduste kohaselt maksustada ka see lepinguosaline riik, kus intress tekib; kui intressi saaja on teise lepinguosalise riigi resident, vib intressilt maksu kinni pidada kuni 10 protsenti intressi brutosummast. 3. Olenemata likest 2: a) ei maksusta Eesti intressi, mida makstakse Trgi Vabariigi valitsusele vi Trgi Keskpangale (Trkiye Cumhuriyet Merkez Bankasi); b) ei maksusta Trgi intressi, mida makstakse Eesti Vabariigi valitsusele vi Eesti Pangale. 4. Selles artiklis ksitatakse intressina tulu, mida saadakse tagatud vi tagamata vlanudest vi valitsuse vrtpaberitest vi vlakohustusest ja nendega seotud maksetest. Hilinenud makse eest vetavat viivist intressina ei ksitata. 5. Likeid 1, 2 ja 3 ei kohaldata, kui lepinguosalise riigi residendist intressi saaja ritegevus toimub psiva tegevuskoha kaudu teises lepinguosalises riigis vi Trgi resident tegutseb kindla koha kaudu Eestis, kus intress tekib, ja kus ta saab intressi psiva tegevuskoha vi kindla koha kaudu toimuva ritegevusega seotud vlanudelt. Sel juhul kohaldatakse artiklit 7 vi 14. 6. Intress on tekkinud lepinguosalises riigis, kui intressi maksab selle riigi resident. Kui vlgnevus, millelt intressi makstakse, on seotud psivas tegevuskohas vi ritegevuse kindlas kohas toimuva tegevusega ning kui intressi maksmise kulu kannab psiv tegevuskoht vi ritegevuse kindel koht, on intress tekkinud psiva tegevuskoha vi ritegevuse kindla koha riigis. 7. Kui intressi maksja ja intressi saaja vi nende mlema ning muu isiku erisuhte tttu letab vlanude eest makstava intressi summa selle summa, milles oleksid intressi maksja ja intressi saaja kokku leppinud ilma sellise suhteta, kohaldatakse seda artiklit ainult viimati nimetatud summa suhtes. Enammakstud intress maksustatakse kummagi lepinguosalise riigi seaduste kohaselt, arvestades lepingu teisi stteid. Leht 4 / 18 Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

Artikkel 12. Litsentsitasu 1. Litsentsitasu, mis tekib lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile, vib maksustada selles teises riigis. 2. Nimetatud litsentsitasu vib oma seaduste kohaselt maksustada ka see lepinguosaline riik, kus litsentsitasu tekib; kui litsentsitasu saaja on teise lepinguosalise riigi resident, vib litsentsitasult maksu kinni pidada: a) kuni 5 protsenti tstusliku, kaubandusliku vi teadusalase sisseseade kasutamise eest makstud litsentsitasu brutosummast; b) kuni 10 protsenti muu litsentsitasu brutosummast. 3. Selles artiklis ksitatakse litsentsitasuna makset, mida saadakse kino- vi telefilmi vi raadio- vi televisioonisaate salvestise, kirjandus- vi kunstiteose vi teadust autoriiguse; patendi, kaubamrgi, disaini vi mudeli, plaani vi salajase valemi vi tehnoloogilise protsessi vi tstusliku, kaubandusliku vi teadusalase sisseseade ja oskusteabe kasutamise eest vi kasutamise iguse eest. 4. Likeid 1 ja 2 ei kohaldata, kui lepinguosalise riigi residendist litsentsitasu saaja ritegevus toimub psiva tegevuskoha kaudu teises lepinguosalises riigis vi Trgi resident tegutseb kindla koha kaudu Eestis, kus litsentsitasu tekib ja kus ta saab litsentsitasu psiva tegevuskoha vi kindla koha kaudu toimuvas ritegevuses kasutatavast igusest vi varast. Sel juhul kohaldatakse artiklit 7 vi 14. 5. Litsentsitasu on tekkinud lepinguosalises riigis, kui tasu maksja on selle riigi resident. Kui litsentsitasu maksmise kohustus on seotud psivas tegevuskohas vi ritegevuse kindlas kohas toimuva tegevusega ning litsentsitasu maksmise kulu kannab psiv tegevuskoht vi ritegevuse kindel koht, on litsentsitasu tekkinud psiva tegevuskoha vi ritegevuse kindla koha riigis. 6. Kui litsentsitasu maksja ja litsentsitasu saaja vi nende mlema ja muu isiku erisuhte tttu letab asja kasutamise vi kasutusiguse vi oskusteabe eest makstava litsentsitasu summa selle summa, milles oleksid litsentsitasu maksja ja litsentsitasu saaja kokku leppinud ilma sellise suhteta, kohaldatakse seda artiklit ainult viimati nimetatud summa suhtes. Enammakstud litsentsitasu maksustatakse kummagi lepinguosalise riigi seaduse kohaselt, arvestades lepingu teisi stteid. Artikkel 13. Vara vrandamine 1. Kui lepinguosalise riigi resident saab kasu vi tulu artiklis 6 mratletud ja teises lepinguosalises riigis asuva kinnisvara vi sellise rihingu aktsiate vrandamisest, kelle vara koosneb philiselt teises lepinguosalises riigis asuvast kinnisvarast, vib kasu vi tulu maksustada selles teises riigis. 2. Kui lepinguosalise riigi resident saab kasu sellise vallasvara vrandamisest, mida kasutatakse teises lepinguosalises riigis psiva tegevuskoha ritegevuses, kindlas kohas oma kutsealal tegutsedes, vi psiva tegevuskoha (eraldi vi koos ettevttega) vi kindla koha vrandamisest, vib seda kasu maksustada selles teises riigis. 3. Kui lepinguosalise riigi ettevtja saab kasu rahvusvahelises transpordis kasutatud laeva vi husiduki vi selle juurde kuuluva vallasvara vrandamisest, maksustatakse kasu ainult selles riigis. 4. Ligetes 1, 2, ja 3 ksitlemata vara vrandamisest saadud kasu maksustatakse ainult vara vrandaja residendiriigis. Artikkel 14. Kutsetegevus 1. Lepinguosalise riigi residendist fsilise isiku kutsetegevusest vi ettevtlusest saadud tulu maksustatakse ainult selles riigis. Kui fsiline isik tegutseb teises lepinguosalises riigis asuvas kindlas kohas, vib selles teises riigis maksustada ainult tuluosa, mis on omistatav sellele kindlale kohale. Kui lepinguosalise riigi residendist fsiline isik viibib teises lepinguosalises riigis kauem kui 183 peva majandusaastal algava vi lppeva kaheteistkmnekuulise perioodi jooksul, loetakse tal selles teises riigis olevat kindel koht ja tuluosa, mis on omistatav sellele kindlale kohale vib maksustada selles teises riigis. 2. Selles lepingus ksitatakse kutsetegevusenaeraviisilist teadus- ja haridustd, kirjandus- ja kunstialast tegevust ning arsti, juristi, inseneri, arhitekti, hambaarsti ja raamatupidaja erapraksist vi muud seda laadi tegevust. Artikkel 15. Palgat 1. Arvestades artikleid 16, 18, 19 ja 20 maksustatakse lepinguosalise riigi residendi palk ja tsuhtest saadud muu tasu ainult selles riigis. Kui lepinguosalise riigi resident on ttanud ka teises lepinguosalises riigis, vib nimetatud tasu maksustada selles teises riigis.

Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

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2. Likega 1 ei ole vastuolus maksustada ainult lepinguosalises riigis tasu, mida selle riigi resident saab tsuhtest teises lepinguosalises riigis, kui: a) tasu saaja viibib teises lepinguosalises riigis kokku kuni 183 peva sellel majandusaastal algava vi lppeva kaheteistkmnekuulise perioodi vltel; b) tasu maksab tandja vi tasu makstakse selle tandja nimel, kes ei ole teise lepinguosalise riigi resident; c) tandja ei maksa tasu teises riigis asuva psiva tegevuskoha vi kindla koha kaudu. 3. Eelmiste ligetega ei ole vastuolus maksustada lepinguosalises riigis selle riigi ettevtja rahvusvahelises transpordis kasutataval mere- vi husidukil ttamise eest saadud tasu. Artikkel 16. Juhatuse liikme ttasu Juhatuse liikme ttasu ja muud seda laadi tasu, mida lepinguosalise riigi resident saab teise lepinguosalise riigi residendist rihingu juhatuse vi nukogu liikmena, vib maksustada selles teises riigis. Artikkel 17. Loomettaja ja sportlase tulu 1. Olenemata artiklitest 14 ja 15, vib lepinguosalise riigi residendi tulu, mida ta saab teises lepinguosalises riigis teatris, filmis, raadios vi televisioonis esinemise eest vi muusiku vi sportlasena tegutsedes, maksustada selles teises riigis. 2. Artiklitega 7, 14 ja 15 ei ole vastuolus, kui loomettaja vi sportlase teenitud tulu, mis laekub tema asemel mnele teisele isikule, maksustatakse riigis, kus loomettaja vi sportlane tegutseb. 3. Likeid 1 ja 2 ei kohaldata, kui loomettaja vi sportlane saab tulu lepinguosalises riigis toimuvast tegevusest, mida tielikult vi philiselt rahastatakse he vi mlema lepinguosalise riigi vi selle kohaliku omavalitsuse vahenditest. Sel juhul maksustatakse tulu ainult loomettaja vi sportlase residendiriigis. Artikkel 18. Pension 1. Lepinguosalise riigi residendi pension vi muu seda laadi tasu varasema ttamise eest maksustatakse ainult selles riigis, vlja arvatud artikli 19 likes 1 nimetatud pension. Liget kohaldatakse ka lepinguosalise riigi residendile makstud annuiteetide suhtes. 2. Miste annuiteetthendab kindlaksmratud summat, mida makstakse perioodiliselt inimese eluajal vi kindlaksmratud perioodi jooksul tulenevalt kohustusest teha rahalisi vi mitterahalisi vljamakseid vastutasuna kllaldaste sissemaksete eest. Artikkel 19. Riigiteenistus 1. Palk ja tsuhtest saadud muu tasu ning pension, mida lepinguosaline riik vi selle kohalik omavalitsus maksab isikule riigi vi omavalitsuse ametiasutuses ttamise eest, maksustatakse ainult selles riigis. 2. Lepinguosalise riigi vi selle kohaliku omavalitsuse ritegevusega seotud t eest saadud palga, muu tasu ning pensioni kohta kehtivad artiklid 15, 16, 17 ja 18. Artikkel 20. lipilase, ppeju ja teadlase tulu 1. Lepinguosaline ei maksusta tema riigis pingutel vi praktikal viibiva lipilase lalpidamiseks, pinguteks vi praktikaks tehtavaid vljamakseid, kui lipilane on teise lepinguosalise riigi resident vi oli seda vahetult enne ppima vi praktikale asumist ja vljamakse tehakse vljaspool ppimiskoha riiki asuvast allikast. 2. Kui lepinguosalise riigi likoolis vi kolledis vi muus tunnustatud ppe- vi teadusasutuses petab vi teeb uurimistd isik, kes on teise lepinguosalise riigi resident vi oli seda vahetult enne lepinguosalisse riiki tulekut, vabastatakse ta lepinguosalises riigis saadud tasult maksu tasumisest, kui ta on petamiseks vi uurimist tegemiseks riiki tulekust alates viibinud seal alla kahe aasta. 3. Lige 2 ei kehti, kui uurimistd on tehtud isiklikes, mitte avalikkuse huvides. Artikkel 21. Muu tulu 1. Lepinguosalise riigi residendi tulu, mida lepingu eelmistes artiklites ei ole ksitletud, maksustatakse olenemata tulu tekkimise kohast ainult selles riigis. 2. Lige 1 ei kehti selle tulu kohta, mida lepinguosalise riigi resident saab teises lepinguosalises riigis psiva tegevuskoha kaudu tegutsedes vi selles teises riigis asuvas kindlas kohas toimuvast kutsetegevusest, kui igused vi vara, millest tulu on tekkinud, on seotud psiva tegevuskohaga vi kindla kohaga; sellistel juhtudel kohaldatakse artiklit 7 vi 14. Lige ei kehti artikli 6 likes 2 mratletud kinnisvarast saadud tulu kohta. Artikkel 22. Topeltmaksustamise vltimine 1. Eesti residendi puhul vlditakse topeltmaksustamist jrgmiselt: Leht 6 / 18 Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

a) kui Eesti resident saab tulu, mida selle lepingu kohaselt vib maksustada Trgis, ja kui Eesti seadused ei sisalda soodsamaid stteid, lubab Eesti residendi tulumaksust maha arvata summa, mis vrdub Trgis tasutud tulumaksuga. Mahaarvatud summa ei leta Eesti tulumaksu seda osa, mis on arvutatud enne tasutud maksusumma mahaarvamist tulult, mida vib maksustada Trgis. b) Kui Eesti residendist rihing saab punkti a kohaselt dividendi Trgi residendist rihingult, kelle hleiguslikest aktsiatest kuulub talle vhemalt 10 protsenti, sisaldab Trgis tasutud maks peale dividendilt tasutud maksu ka dividendi maksmise aluseks olevalt kasumiosalt tasutud maksu. 2. Trgi residendi puhul vlditakse topeltmaksustamist jrgmiselt: a) Kui Trgi resident saab tulu, mida selle lepingu kohaselt vib maksustada Eestis, vabastab Trgi selle tulu maksust, kuid selle isiku lejnud tulult maksukohustust arvutades vib Trgi maksust vabastatud tulu arvesse vtta; see ei kehti likes b nimetatud tulu kohta. b) Kui Trgi resident saab tulu, mida selle lepingu artiklite 10, 11 ja 12 kohaselt vib maksustada Eestis, lubab Trgi residendi tulumaksust maha arvata summa, mis vrdub Eestis tasutud tulumaksuga. Mahaarvatud summa ei leta Trgi tulumaksu seda osa, mis on arvutatud enne tasutud maksusumma mahaarvamist tulult, mida vib maksustada Eestis. Artikkel 23. Vrdne kohtlemine 1. Lepinguosaline riik maksustab teise lepinguosalise riigi kodaniku ja kohaldab talle maksustamisega kaasnevaid nudeid samadel alustel nagu oma kodanikule, eelkige seoses residentsusega. Artikliga 1 ei ole vastuolus kohaldada seda stet isikule, kes ei ole kummagi lepinguosalise riigi resident. 2. Artikli 10 liget 4 arvestades, maksustatakse lepinguosalise riigi ettevtja teises lepinguosalises riigis asuv psiv tegevuskoht samadel alustel kui teise lepinguosalise riigi samal tegevusalal tegutsev ettevtja. Seda liget ei tlgendata kui lepinguosalise riigi kohustust vimaldada teise lepinguosalise riigi residendile tema perekonnaseisu vi perekondlike kohustuste tttu samasuguseid maksusoodustusi, -vabastusi vi -vhendusi, mida ta vimaldab oma residendile. 3. Lepinguosalise riigi ettevtja vib maksustatavat kasumit kindlaks mrates sellest maha arvata teise lepinguosalise riigi ettevtjale makstud intressi, litsentsitasu vi muu vljamakse samadel alustel nagu vljamakse oma riigi residendile; stet ei kohaldata artikli 9 likes 1, artikli 11 likes 7 ega artikli 12 likes 6 nimetatud juhtudel. 4. Lepinguosalise riigi ettevtjat, milles teise lepinguosalise riigi residentidel on otsene vi kaudne osalus, ei maksustata krgemalt ega esitata talle maksustamisega seotud lisanudeid vrreldes sama riigi teise ettevtjaga. 5. Artiklit kohaldatakse nendele maksudele, mille kohta leping kehtib. Artikkel 24. Vastastikuse kokkuleppe menetlus 1. Kui isik arvab, et lepinguosalise riigi tegevus phjustab vi vib phjustada tema sellist maksustamist, mis ei ole lepinguga koosklas, vib ta lepinguosaliste riikide seadustest sltumata esitada kaebuse oma residendiriigi pdevale ametiisikule. Kui tema kaebuse suhtes tuleb kohaldada artikli 23 liget 1, siis esitab ta asja menetlemiseks selle lepinguosalise riigi pdevale ametiisikule, mille kodanik ta on. Kaebus esitatakse menetlemiseks kolme aasta jooksul alates pevast, millal on lepingut rikkuvat maksustamist phjustavast tegevusest teada saadud. 2. Kui kaebus on pdeva ametiisiku arvates igustatud ja ta rahuldavat lahendust ei leia, pab ametiisik kaebuse lahendada vastastikusel kokkuleppel teise lepinguosalise riigi pdeva ametiisikuga, jrgides phimtet, et lepingut rikkuvat maksustamist tuleb vltida. Saavutatud kokkulepe tidetakse lepinguosaliste riikide seadustes ettenhtud ajapiirangut kohaldamata. 3. Lepinguosaliste riikide pdevad ametiisikud pavad lepingu tlgendamisel ja kohaldamisel tekkivad ksimused lahendada vastastikusel kokkuleppel. Topeltmaksustamise vltimiseks vivad nad teineteisega konsulteerida ka lepingus ksitlemata juhtudel. 4. Lepinguosaliste riikide pdevad ametiisikud vivad eelmistes ligetes ksitletud kokkuleppele judmiseks teineteisega vahetult suhelda pdevatest ametiisikutest vi nende esindajatest moodustatud hise komisjoni kaudu. Artikkel 25. Teabevahetus 1. Lepinguosaliste riikide pdevad ametiisikud vahetavad lepingu jrgimiseks ja lepinguosaliste riikide seaduste titmiseks teavet lepinguosalises riigis kehtestatud maksude kohta tingimusel, et maksustamine ei ole lepinguga vastuolus. Artikkel 1 teabevahetust ei piira. Lepinguosaline riik ksitab teisest lepinguosalisest riigist saadud teavet saladusena samamoodi nagu oma seaduste alusel saadud teavet; teave antakse isikule ja ametivimule Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega... Leht 7 / 18

(sealhulgas kohtud ja haldusasutused), kes esimeses lauses nimetatud makse mrab, kogub vi sisse nuab vi maksudega seotud kaebusi lahendab. Seda teavet kasutatakse ainult eelloetletud eesmrkidel. Teavet vib avaldada ksnes avalikul kohtuistungil vi kohtuotsuses. 2. Liget 1 ei tlgendata lepinguosalise riigi kohustusena: a) kasutada haldusabinusid, mis on vastuolus lepinguosaliste riikide igus- ja halduspraktikaga; b) anda teavet, mis ei ole lepinguosaliste riikide seaduste alusel vi tavaprases haldusmenetluses kttesaadav; c) anda teavet, mis sisaldab ri- vi kutsesaladust vi tootmisprotsessi ksitlevaid salajasi andmeid, vi teavet, mille avaldamine on vastuolus avalike huvidega (ordre public). Artikkel 26. Diplomaatilise esinduse ja konsulaarasutuse liige Lepingut ei kohaldata diplomaatilise esinduse ega konsulaarasutuse liikme rahalistele soodustustele, mis on ette nhtud rahvusvahelise iguse ldtunnustatud phimtete ja erikokkulepete alusel. Artikkel 27. Lepingu justumine 1. Lepinguosaliste riikide valitsused edastavad teineteisele teate lepingu justumiseks vajalike phiseaduslike nuete titmisest. 2. Leping justub likes 1 nimetatud ja hiljem saadetud teate kuupeval ning lepingut kohaldatakse: a) maksule, mis peetakse kinni alates lepingu justumisele jrgneva kalendriaasta 1. jaanuarist saadavalt tulult; b) muule maksule, mis makstakse lepingu justumisele jrgneva aasta 1. jaanuaril vi prast seda algaval kalendriaastal. Artikkel 28. Lepingu lpetamine Leping kehtib, kuni lepinguosaline riik selle lpetab. Lepinguosaline riik vib lpetada lepingu selle justumisest arvates viie aasta prast, kui ta on sellest diplomaatiliste kanalite kaudu kirjalikult ette teatanud vhemalt kuus kuud enne kalendriaasta lppu. Sel juhul lakkab leping mlemas riigis kehtimast: a) tulult kinnipeetava maksu kohta selle kalendriaasta 1. jaanuaril, mis jrgneb lepingu lpetamise teate edastamise aastale; b) muu maksu kohta selle kalendriaasta 1. jaanuaril, mis jrgneb lepingu lpetamise teate edastamise aastale. Selle kinnituseks on volitatud isikud lepingule alla kirjutanud. Slmitud Ankaras 25. augustil 2003. aastal kahes eksemplaris eesti, trgi ja inglise keeles. Tekstid on vrdselt autentsed. Tlgendamiserinevuse korral vetakse aluseks ingliskeelne tekst. Eesti Vabariigi valitsuse nimel Kristiina OJULAND Trgi Vabariigi valitsuse nimel Kemal UNAKITAN PROTOLKOLL Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulu- ja kapitalimaksudega topeltmaksustamise vltimise ning maksudest hoidumise tkestamise lepingu (edaspidi leping) allakirjutamisel on pooled kokku leppinud, et lepingule lisatakse jrgmised stted, mis moodustavad lepingu lahutamatu osa: 1.Viidates artiklitele 6 vi 13 Lepinguosalised riigid on kokku leppinud, et kui kasu vi tulu optsiooni vi muu sarnase vara omaniku poolt vlja antud kinnisvara omandamise iguse vrandamisest saab otse vi kaudselt vara omanik, vib tulu vi kasu maksustada selles lepinguosalises riigis, kus kinnisvara asub. 2.Viidates artikli 7 likele 3 Lepinguosalised riigid on kokku leppinud, et kuludena lubatakse maha arvata need kulud, mis on otseselt seotud psiva tegevuskoha ritegevusega. 3.Viidates artikli 8 likele 1 Selle artikli thenduses ksitatakse lepinguosalise riigi ettevtja rahvusvahelistest mere- ja huvedudest saadud kasumina ka konteinerite kasutamisest vi rimisest saadud kasumit, kui see on seotud likes ks nimetatud kasumiga. 4.Viidates artikli 24 likele 2 Lepinguosalised riigid on kokku leppinud, et Trgi maksumaksja peab sellise vastastikuse kokkuleppe tulemusena saavutatud tagastusnude esitama he aasta jooksul arvates pevast, mil maksuhaldur maksumaksjale vastastikuse kokkuleppe menetluse tulemusest teatas.

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Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

Selle kinnituseks on volitatud isikud protokollile alla kirjutanud. Slmitud Ankaras 25. augustil 2003. aastal kahes eksemplaris eesti, trgi ja inglise keeles. Tekstid on vrdselt autentsed. Tlgendamiserinevuse korral vetakse aluseks ingliskeelne tekst. Eesti Vabariigi valitsuse nimel Kristiina OJULAND Trgi Vabariigi valitsuse nimel Kemal UNAKITAN

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF ESTONIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the Republic of Estonia and the Government of the Republic of Turkey, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: Article 1. Persons covered This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2. Taxes covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular: a) in Estonia: (i) the income tax (tulumaks); (ii) the local income tax (kohalik tulumaks); (hereinafter referred to as Estonian tax); b) in Turkey: (i) the income tax (Gelir Vergisi); (ii) the corporation tax (Kurumlar Vergisi); (iii) the levy imposed on the income tax and the corporation tax (Gelir Vergisi ve Kurumlar Vergisi zerinden alinan fon payi); (hereinafter referred to as Turkish tax). 4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws. Article 3. General definitions 1. For the purposes of this Agreement, unless the context otherwise requires: a) the term Estonia means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the sea bed and its sub-soil and their natural resources; b) the term Turkey means the Turkish territory, territorial sea, as well as the maritime areas over which it has jurisdiction or sovereign rights for the purposes of exploration, exploitation and conservation of natural resources, pursuant to international law; c) the terms a Contracting State and the other Contracting State mean Estonia or Turkey, as the context requires; d) the term person includes an individual, a company and any other body of persons; e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;

Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

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f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term competent authority means: (i) in Estonia, the Minister of Finance or his authorised representative; (ii) in Turkey, the Minister of Finance or his authorised representative; i) the term national means any individual possessing the nationality of a Contracting State; and any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4. Resident 1. For the purposes of this Agreement, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement and determine the mode of application of the Agreement to such person. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Agreement. Article 5. Permanent establishment 1. For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if such site, project or activity lasts for a period of more than nine months. 4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

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Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where the conditions between the agent and the enterprise differ from those which would be made between independent persons, such agent shall not be considered an agent of an independent status within the meaning of this paragraph. In such case the provisions of paragraph 5 shall apply. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6. Income from immovable property 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated. 5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7. Business profits 1. The business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. However, profits derived from the sale of goods or merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those effected, through that permanent establishment may be considered attributable to that permanent establishment if it is established that such sales or activities were structured in a manner intended to avoid taxation in the State where the permanent establishment is situated. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

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3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. 6. Nothing in this Article shall prevent a Contracting State from applying its law relating to the taxation of any person who carries on the business of insurance (as long as that law is in effect on the date of signature of this Agreement and has not been changed otherwise than in minor respects so as not to affect its general character). Article 8. Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9. Associated enterprises 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are by the first-mentioned State claimed to be profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other. Article 10. Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term dividends as used in this Article means income from shares, jouissance shares or jouissance rights, founders shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. Profits of a company which is a resident of a Contracting State carrying on business in the other Contracting State through a permanent establishment situated therein may, after having been taxed under Article 7, be taxed on the remaining amount in the Contracting State in which the permanent establishment is situated and in accordance with the provisions of paragraph 2 of this Article. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or in the case of a resident of Turkey, performs in Estonia independent personal services from a fixed base situated in Estonia, and the holding

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in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Subject to the provisions of paragraph 4 of this Article, where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11. Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, interest arising in: a) Estonia and paid to the Government of the Republic of Turkey or to the Central Bank of Turkey (Trkiye Cumhuriyet Merkez Bankasi) shall be exempt from Estonian tax; b) Turkey and paid to the Government of the Republic of Estonia or to the Bank of Estonia (Eesti Pank) shall be exempt from Turkish tax. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or in the case of a resident of Turkey, performs in Estonia independent personal services from a fixed base situated in Estonia, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 12. Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of royalties for the use of industrial, commercial or scientific equipment, b) 10 per cent of the gross amount of the royalties in all other cases. 3. The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret

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formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or in the case of a resident of Turkey, performs in Estonia independent personal services from a fixed base situated in Estonia, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13. Alienation of property 1. Income or gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State or shares of capital stock of a company the value of which is derived principally from such property may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by that enterprise or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. Article 14. Independent personal services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. If an individual who is a resident of a Contracting State has no such fixed base, but he stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base. 2. The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Article 15. Dependent personal services 1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and Leht 14 / 18 Eesti Vabariigi valitsuse ja Trgi Vabariigi valitsuse vahelise tulumaksudega...

c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Article 16. Directors fees Directors fees and other similar remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17. Artistes and sportsmen 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or local authorities thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident. Article 18. Pensions 1. Subject to the provisions of paragraph 1 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. This provision shall also apply to annuities paid to a resident of a Contracting State. 2. The term annuity means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth. Article 19. Government service 1. Salaries, wages and other similar remuneration, and pensions, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. 2. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof. Article 20. Students, professors and researches 1. Payments which a student, an apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose, provided that such remuneration arise from sources outside that State. 3. The provisions of paragraph 2 shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons. Article 21. Other income

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1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 22. Elimination of double taxation 1. In the case of a resident of Estonia, double taxation shall be avoided as follows: a) Where a resident of Estonia derives income which, in accordance with this Agreement, may be taxed in Turkey, unless a more favourable treatment is provided in its domestic law, Estonia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Turkey. Such deduction shall not, however, exceed that part of the income tax in Estonia, as computed before the deduction is given, which is attributable to the income which may be taxed in Turkey. b) For the purposes of sub-paragraph a), where a company that is a resident of Estonia receives a dividend from a company that is a resident of Turkey in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Turkey shall include not only the tax paid on the dividend, but also appropriate portion of the tax paid on the underlying profits of the company out of which the dividend was paid. 2. In the case of a resident of Turkey, double taxation shall be avoided as follows: a) Where a resident of Turkey derives income which, exclusive of income covered by paragraph b), hereafter, in accordance with the provisions of this Agreement, may be taxed in Estonia, Turkey shall exempt such incom from tax but may, in calculating tax on the remaining income of that person, apply the rate of tax which would have been applicable if the exempted income had not been so exempted. b) Where a resident of Turkey derives income which, in accordance with the provisions of Articles 10, 11 and 12 of this Agreement, may be taxed in Estonia, Turkey shall allow as a deduction from the tax on the income of that person, an amount equal to the tax paid in Estonia. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Estonia. Article 23. Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Subject to the provisions of paragraph 4 of Article 10, the taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 5. The provisions of this Article shall apply to the taxes which are subject to this Agreement. Article 24. Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

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2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 25. Exchange of information 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 26. Members of diplomatic missions and consular posts Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. Article 27. Entry into force 1. The Governments of the Contracting States shall notify each other when the constitutional requirements for the entry into force of this Agreement have been complied with. 2. The Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States: a) in respect of taxes withheld at source, on income paid or credited on or after the first day of January in the calendar year next following the year in which the Agreement enters into force; b) in respect of other taxes, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force. Article 28. Termination This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect in both Contracting States: a) in respect of taxes withheld at source, on income paid or credited on or after the first day of January in the calendar year next following the year in which the notice has been given; b) in respect of other taxes, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given. In witness whereof, the undersigned, duly authorised thereto, have signed this Agreement. Done in duplicate at Ankara this 25 day of August 2003, in the Estonian, Turkish and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

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For the Government of the Republic of Estonia Kristiina OJULAND

For the Government of the Republic of Turkey Kemal UNAKITAN

PROTOCOL At the signing of the Agreement between the Government of the Republic of Estonia and the Government of the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as the Agreement) the undersigned have agreed upon the following provisions which form integral part of the Agreement. 1.With reference to Article 6 or Article 13 It is understood that income or gains from options or similar right to acquire immovable property issued or granted by the owner of that property may be taxed in the Contracting State in which the immovable property is situated, if that income or gains are derived directly or indirectly by the owner of that property. 2.With reference to paragraph 3 of Article 7 It is understood that the expenses to be allowed as deductions by a Contracting State shall include only those deductible expenses directly relating to the business of the permanent establishment. 3.With reference to paragraph 1 of Article 8 For the purposes of this Article, profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall include also profits derived from the use or rental of containers, if such profits are incidental to the profits to which the provisions of paragraph 1 apply. 4.With reference to paragraph 2 of Article 24 It is understood that the taxpayer must in the case of Turkey claim the refund resulting from such mutual agreement within a period of one year after the tax administration has notified the taxpayer of the result of the mutual agreement. In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol. Done in duplicate at Ankara this 25 day of August 2003, in the Estonian, Turkish and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Government of the Republic of Estonia Kristiina OJULAND For the Government of the Republic of Turkey Kemal UNAKITAN

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